37. Certificate of Export.—

(1) A dealer shall in support of his claim that he is not liable to pay tax under this Act in respect of any sale of such goods on the ground that the sale of those goods is a sale in the course of export of those goods out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) furnish to the Prescribed Authority at the time of assessment a Certificate of export in Form-56 duly filled and signed by the exporter along with the evidence of export of such goods.

(2) The exporter who wants to purchase goods for export out of the territory of India from a registered dealer free of tax shall obtain from the Prescribed Authority a blank form of Certificate of export in Form-56 referred to in sub-rule (1) for furnishing the same to the selling dealer.

Provided that where the exporter cannot obtain the Form specified in this rule from any Prescribed Authority on the ground that he is not liable to registration under the Act or has no place of business in the State, he may obtain the Form from such Prescribed Authority as may be specified by the Commissioner and all the provisions of the Act and rules shall apply accordingly to the said exporter.

(3) Every such exporter shall maintain in a register in Form-57 due account of every certificate of Export received from the Prescribed Authority and if any such certificate is lost or destroyed or stolen he shall report the same to the Prescribed Authority immediately and shall make appropriate entry in the remark column of the register in Form-57 and take such other steps to issue public notice of the loss, destruction or theft as the Commissioner may direct.

The register in Form-57 shall be kept in the place of business of the exporter and shall at all reasonable time be open to inspection by the Commissioner or by any of the Officers appointed under Section 3 of the Act to assist the Commissioner.

(4) The Certificate in form-56 referred to in sub-rule (1) shall be issued in triplicate. Two copies duly filled in and signed by the purchasing exporter shall be furnished to the selling dealer and the other one retained by the purchasing exporter.

(5) One of the two copies of the certificate furnished to the selling dealer shall be submitted by the selling dealer as specified in sub-rule (1).

(6) Unused certificates remaining in stock with an exporter on the termination or cancellation or fulfilment of his agreement of export shall be surrendered to the Prescribed Authority immediately thereafter.

(7) No exporter to whom a certificate of export is issued by the Prescribed Authority shall transfer the same to another person except for the purpose of sub-rule (1).

(8) A certificate in respect of which a report has been received by the Prescribed Authority under sub-rule (3), shall not be valid for the purpose of sub-rule (1).

(9) The Commissioner shall from time to time publish in the Official Gazette particulars of the certificate in respect of which report is received under sub-rule (3).

(10) The Commissioner may, by notification, declare the Certificate of export of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as may be specified in the notification.

(11) When a notification declaring forms of a particular series, design or colour obsolete and invalid is published under sub-rule (11), every exporter shall, on or before the date with effect from which the certificates are so declared obsolete and invalid, surrender to the Prescribed Authority or unused certificates of that series, design or colour which may be in his possession and obtain in exchange such new certificates as may be substituted for the certificates declared obsolete and invalid:

Provided that new certificates shall not be issued to exporter until he has rendered account of the old certificate lying with him and returned the balance, if any, in his hand to the Prescribed Authority.